54:47-4. False swearing; false testimony; misdemeanor
56 words·~1 min read·
/nj/title-54/chapter-47/54-47-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evade the payment of any tax, penalty or interest hereunder, shall be guilty of a misdemeanor and punished accordingly.